Legal Opinion
Herbert S. And Arlene S. Lehman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided December 15, 1987No. 227, Docket 87-4058PublishedCited by 5 opinions
1Opinion of the Court
LUMBARD, Circuit Judge.
Herbert and Arlene Lehman appeal from a judgment of the United States Tax Court following a trial before Special Trial Judge James M. Gussis determining a deficiency of $8,320 in their federal income tax for 1981. The case was assigned to Judge Gussis under § 7456(d)(3) of the Internal Revenue Code of 1954 (redesignated as § 7443A(b)(3) by § 1556 of the Tax Reform Act of 1986, Pub.L. 99-514, 100 Stat. 2755) and Rules 180, 181, and 182 of the Tax Court Rules of Practice and Procedure. 1 It is reported unofficially at T.C.M.Dec. (PH), para. 87,158 (1987). Appellants…
2Cases cited9 opinions
- Myers v. Comm'rUnited States Tax Court · 1946
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
- Kronner v. United StatesUnited States Court of Claims · 1953
- Thomas L. Fawick and Marie Fawick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- Chilton v. CommissionerUnited States Tax Court · 1963
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3Cited by5 opinions
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011
- Teller v. TellerHawaii Supreme Court · 2002
- Blava In-Line, Inc. v. Midlantic National Bank/North (In Re Blava In-Line, Inc.)United States Bankruptcy Court, S.D. New York · 1991
- Claudia Mejia v. Southeastern Pennsylvania Transportation Authority, et al.District Court, E.D. Pennsylvania · 2026
- Freda v. COMMISSIONER OF INTERNAL REVENUECourt of Appeals for the Seventh Circuit · 2011